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Vive Chemical Products, Inc. vs. Commissioner of Customs, et al.

VIVE CHEMICAL PRODUCTS, INC., petitioner, vs. COMMISSIONER OF CUSTOMS and THE COLLECTOR OF THE PORT OF MANILA, PEDRO PACIS, respondents.

G.R. No. L-28693 | 1974-09-30

D E C I S I O N

FERNANDO, J:

The important question raised in this petition for the review of a decision of the Court of Tax Appeals, sustaining respondent Commissioner of Customs, 1 relates to the manner the constitutional power of the President to fix within specified limits tariff rates as duly authorized by Congress was exercised. 2 As noted by Justice Laurel, such presidential competence is an exception to the principle of non-delegation of legislative power 3 The legislation on which it is made to rest must then be strictly followed as indicated by Justice Tuason. 4 Petitioner would assert it was not so. The Court of Tax Appeals,...